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2 results for “reassessment u/s 147”+ Section 10(1)clear

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Key Topics

Section 1473Section 1392Section 10(29)2Section 1432Section 1482Section 143(3)2

HRY WAREHOUSING CORPORATION, vs. JOINT COMMISSIONER OF IT

ITA/526/2005HC Punjab & Haryana20 Nov 2025

Bench: MR. JUSTICE AMARINDER SINGH GREWAL,MR. JUSTICE JAGMOHAN BANSAL

Section 10(29)Section 139Section 143Section 143(3)Section 147Section 148Section 260A

1). In view of decision of the Hon'ble High Court in the case of Rajasthan Warehousing Corpn. Income other than rental income from ware housing is not entitled to exemption u/s 10(29) during the relevant previous year the assessee corporation had earned the following income other than income from ware housing:- PRINCE CHAWLA 2025.11.26 16:56 I attest

PR COMMISSIONER OF INCOME TAX-I, JALANDHAR vs. M/S SUPERTECH FORGINGS PVT LTD

Appeal is dismissed

ITA/101/2022HC Punjab & Haryana05 Sept 2023

Bench: MS. JUSTICE RITU BAHRI,MRS. JUSTICE MANISHA BATRA

Section 143(3)Section 147Section 148

10 I attest to the accuracy and integrity of this document chandigarh ITA-101-2022 (O&M) 2023:PHHC:116723-DB -2- total additions. Neither the department nor the assessee had filed appeal against the order of the CIT(A). 3. The case was reopened u/s 147 on 30.03.2017 on the basis of the information received by the AO from